19 USC § 1677h - Drawback treatment

---
identifier: "/us/usc/t19/s1677h"
source: "usc"
legal_status: "official_prima_facie"
title: "19 USC § 1677h - Drawback treatment"
title_number: 19
title_name: "CUSTOMS DUTIES"
section_number: "1677h"
section_name: "Drawback treatment"
chapter_number: 4
chapter_name: "TARIFF ACT OF 1930"
part_number: "IV"
part_name: "General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 17, 1930, ch. 497, title VII, § 779, as added Pub. L. 98–573, title VI, § 622(a)(2), Oct. 30, 1984, 98 Stat. 3039; amended Pub. L. 100–418, title I, § 1334(a), (b)(1), Aug. 23, 1988, 102 Stat. 1209, 1210.)"
---


# § 1677h. Drawback treatment

For purposes of any law relating to the drawback of customs duties, countervailing duties and antidumping duties imposed by this subtitle shall not be treated as being regular customs duties.

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**Source Credit**: (June 17, 1930, ch. 497, title VII, § 779, as added Pub. L. 98–573, title VI, § 622(a)(2), Oct. 30, 1984, 98 Stat. 3039; amended Pub. L. 100–418, title I, § 1334(a), (b)(1), Aug. 23, 1988, 102 Stat. 1209, 1210.)

## Editorial Notes

### Amendments

1988— substituted “Drawback treatment” for “Drawbacks” in section catchline and “not be treated as being regular” for “be treated as any other” in text.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment by  applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after , see , set out as a note under .

### Effective Date

Section effective , see , set out as an Effective Date of 1984 Amendment note under .